MCG14576 S.L.C.

113TH CONGRESS
2D SESSION
S. ll
To amend the Internal Revenue Code of 1986 to require that return informa-
tion from tax-exempt organizations be made available in a searchable
format and to provide the disclosure of the identity of contributors
to certain tax-exempt organizations.
IN THE SENATE OF THE UNITED STATES
llllllllll
Mr. TESTER introduced the following bill; which was read twice and referred
to the Committee on llllllllll
A BILL
To amend the Internal Revenue Code of 1986 to require
that return information from tax-exempt organizations
be made available in a searchable format and to provide
the disclosure of the identity of contributors to certain
tax-exempt organizations.
Be it enacted by the Senate and House of Representa- 1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the Sunlight for Unac- 4
countable Non-profits (SUN) Act. 5
2
MCG14576 S.L.C.
SEC. 2. RETURN INFORMATION OF CERTAIN TAX-EXEMPT 1
ORGANIZATIONS AVAILABLE IN A SEARCH- 2
ABLE FORMAT. 3
(a) SEARCHABLE FORMAT.Section 6104(b) of the 4
Internal Revenue Code of 1986 is amended by striking 5
made available to the public at such time and in such 6
places as the Secretary may prescribe. and inserting 7
made available to the public at no charge and in an open, 8
structured data format that is processable by computers 9
with the information easy to find, access, reuse, and 10
download in bulk.. 11
(b) AUTHORITY TO DISCLOSE CONTRIBUTORS.Sec- 12
tion 6104(b) of such Code is amended 13
(1) by striking Nothing in this subsection shall 14
authorize the Secretary to disclose the name and ad- 15
dress of any contributor to any organization and 16
inserting In the case of any applicable organization 17
or trust, such information shall include the name 18
and address of any contributor to such organization 19
which is required to be included on the return, but 20
nothing in this subsection shall authorize the Sec- 21
retary to disclose the name or address of any con- 22
tributor to any other organization, and 23
(2) by adding at the end the following new sen- 24
tence: For purposes of this subsection, the term 25
applicable organization or trust means any organi- 26
3
MCG14576 S.L.C.
zation or trust which indicates on any application 1
(or amendment to any application) for recognition of 2
exemption from tax under section 501(a) that such 3
organization has or plans to spend money attempt- 4
ing to influence the selection, nomination, election, 5
or appointment of any person to a public office.. 6
(c) EFFECTIVE DATE.The amendments made by 7
this section shall apply to returns required to be filed after 8
the date of the enactment of this Act. 9